Ali Muktiyanto

• Indonesia Open University

Tujuan kemerdekaan bagi sebuah bangsa tidak hanya untuk berdaulat secara politik. Hal ini sangat tegas disampaikan dalam pembukaan UUD 1945. Hal ini ditegaskan dalam pembukaan UUD 1945 yang menyebutkan bahwa tujuan pembentukan Negara Indonesia utamanya untuk melindungi segenap bangsa dan seluruh tumpah darah Indonesia, memajukan kesejahteraan umum,...

Since the early twentieth century, the tremendous increase in household debt has motivated researchers to find the determinant factors of this phenomenon. The paper uses data from Asia Pacific countries and dynamic heterogeneous panel method analysis to determine factors of household debt. The results find that financial development and financial i...

The purpose of this study is to propose an appropriate governance model to deal with corruption. This study reveals the indicators, from where and how corruption will be resisted. By using data governance and corruption control as well as the corruption perception index from WGI and TII in 2008-2018, this study proposed a quantitative approach to s...

In the tax office, especially in achieving tax revenue targets, the budgetary slack practice plays an important role in increasing the tax revenue target. The performance of tax office is not effective to achieve the tax target and improve the revenue in Indonesian taxation system. The purpose of this study is to investigate the existence of budget...

Objective - This research examines the effect of company size, changes in out-cash flow, return on assets, conservatism, and profit levelling on earnings management. Methodology/Technique - The results of this research show that banking capital structure, capital intensity, intensity of inventory, and intensity of R & D have a significant impact on...

Objective - This paper examines the influence of Good University Governance ('GUG') on Human Capital ('HC') and Quality, as well as the influence of CUG on HC through the use of Quality . Methodology/Technique - This research uses an explanatory survey design. The data was collected by visiting state and private universities in Indonesia that offer...

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/T...

Accrual models related to EM have been variously criticised for being biased and producing discretionary and noisy estimates. This study aims to investigate the influence of corporate strategy on earnings management (EM). Through Revenue Models modified from Stubben (2010) - expenses models and accrual models - it is shown that the strategy orienta...

Accrual models related to EM have been variously criticised for being biased and producing discretionary and noisy estimates. This study aims to investigate the influence of corporate strategy on earnings management (EM). Through Revenue Models modified from Stubben (2010) - expenses models and accrual models - it is shown that the strategy orienta...

The relevance of Management Control System (MCS), Good University Governance (GUG) and internal auditor's role has become crucial in realising excellent service of the university to the community. The effectiveness of the role and relationship of these three factors, particularly in the State University is still limited and relatively partial, wher...

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university...

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university...

This study aimed to examine the effect of corporate governance indicators such as the board of directors, audit committee and audit quality on firm's performance which is proxied by Tobinsq and Altman Z Score. This study used manufacturing firms listed in the Indonesia Stock Exchange as samples and Structural Equation Modelling (SEM) was used to te...